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Town of Mansfield, CT
Tolland County
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Table of Contents
Table of Contents
Code
New Laws (0) Index Notes (1)
[Adopted 1-17-1975, effective 2-12-1975]
This Article shall be known and may be cited as "Tax Exemption Ordinance."
As used in this article, the following terms shall have the meanings indicated:
TAX-EXEMPT ORGANIZATION
Any organization which is entitled to a property tax exemption authorized by any of Subsections (7) to (16), inclusive, of Section 12-81 of the Connecticut General Statutes, as amended.
Any tax paid by any prior owner of tax-exempt property for a period of time subsequent to the date of purchase of such property by a tax-exempt organization, and for which period of time such tax-exempt organization reimbursed said prior owner for a portion of said tax at the time of purchase, shall be refunded to the tax-exempt organization upon proper application. To receive such a refund, the tax-exempt organization shall file an application within 30 days from the date of purchase of the said property with the Tax Collector. Such application shall include but not be limited to the amount of refund requested, the date of purchase of property by the tax-exempt organization and a signed copy of the adjustment sheet concerning said purchase, or other pertinent information verifying the amount to be refunded and the method of computation of said sum. The period for which reimbursement is claimed shall be determined in accordance with adjustments made on the basis of a fiscal year of July 1 to June 30.
If any tax becomes due on any tax-exempt property subsequent to the date when such tax-exempt property was purchased, such tax-exempt organization may, within 30 days of such purchase, file an application to abate taxes to become due on such property for the following fiscal year. Said application shall be filed with the Tax Collector in the same manner as provided in § 173-5 above.
This Article shall be retroactive to September 1, 1974, and any tax-exempt organization which purchased property on or after said date may, within 30 days of the effective date of this article, file for a reimbursement or abatement of taxes as provided in §§ 173-5 and 173-6 hereinabove.
The Tax Collector of the Town of Mansfield shall examine all applications as referred to in this article; certify the amount of refund or abatement to which the applicant is entitled under the provisions of this article; and refer all such applications to the Director of Finance with the recommendations of said Tax Collector. The Director of Finance shall refer all such applications to the Town Council for its consideration, and the Tax Collector and the Director of Finance shall be notified of all actions thereon by the Council.